Blog: InPat/ExPat

Cross-border payroll is the area where a domestic payroll professional's instincts are least reliable, because the foundational rule is unusual: the United States taxes its citizens and resident aliens on worldwide income regardless of where they live or work. An employee who relocates to another country generally remains subject to US taxation, and the host country typically taxes them as well.

Everything else in this area exists to manage that overlap.

The